The chapter text below is provided for context. Scroll down to see the text of the law.
CHAPTER 258 AN ACT TO AMEND AN ACT TO PROVIDE FOR THE ASSESS- MENT OF PROPERTY AND COLLECTION OF TAXES. The General Assembly of North Carolina do enact: That chapter five hundred and ninety of the Public Laws of one thousand nine hundred and five be amended so as hereafter to read as follows: ARTICLE I. BoarRD OF STATE TAX COMMISSIONERS.
After the various tax-lists required to be made under this act shall have been passed upon by the County Board of Equalization, the said several tax-lists shall be subject to inspection by the said Board of State Tax Commissioners, or by any member thereof; and in case it shall appear or be made to appear to said board that property subject to taxation has been omitted from said list, the said board may issue an order directing the assessor or lister whose assessment or failure to assess are complained against, to appear with his tax-list at a time and place to be stated in said order, and the place to be at the office of: the Board of County Commissioners at the county-seat, or such other place in said county in which said roll was made, as said board shall deem most convenient for the hearing herein provided for. A notice of the time and place that said assessor or lister is ordered to appear, with said list, shall be published in a newspaper published at the county-seat in said county, if there be one; if not, in some paper printed in said county, if there be any, at least five days before the time at which said assessor or: lister is required to appear, and personal notice shall be given by mail to said persons whose property or whose assessments are to be considered, at least five days prior to said hearing. A copy of said order shall be served upon the tax officer in whose possession said list shall be, at least three days before he is required to appear with said list. The said board, or any member thereof, shall appear at the time and place mentioned in said order, and the assessing or listing officer upon whom said notice shall have been served shall appear also with said tax-list. The said board or any member thereof, as the case may be, shall then and there hear and determine as to the proper assessments of all property and persons mentioned in said notice, and persons affected or liable to be affected by the review of said assessments thus pyrovided for may appear and be heard at said hearing. In case said board, or the member thereof who shall act in said review, shall determine that the assessments so reviewed are not assessed according to law, he or they shall, in a column provided for that purpose, place opposite said property the TRUE and lawful assessment of the same. As to the property not on the tax-list, the said board, or members thereof acting in said review, shall place the same upon said tax-list by proper description, and shall place thereafter in the proper column the TRUE cash value of the same. In case of review under this section, the said board or the member thereof acting in said review, shall certify under his hand officially and spread upon said list a certificate of the day and date at which said tax-list was reviewed by him, and the changes made by him therein. For appearing with said list as required herein the tax officer shall receive the same pay per diem as is received by him in the preparation of the tax-list to be presented to and paid by the proper officers of the county or municipality of which he is the assessing officer in the manner as his other compensation is paid. The action of said board or member taken as provided in this act shall be final.